ve decentralization occurs when the powers of the central government are transferred to administrators in its local branches who act as administrative representatives of and are upwardly accountable to the central administration. Fiscal decentralization refers to the decentralization of financial resources and powers to generate revenue to lower subnational units of the central government. Political (democratic) decentralization refers to the process where powers, decision-making authority, revenue generation, and resources are reassigned to authorities who represent and are downwardly accountable to the local population (Work, 2002).
In the African context, decentralization has been done progressively and unevenly, both in the scope and aspects of decentralization adopted (Adeyeye, 2006). Of the three aspects of decentralization, for instance, fiscal decentralization has been the least implemented while political and administrative decentralization are adopted more in several African countries. This variability in implementation of each of the facets of decentralization can be observed to be as a result of a number of factors. The advanced political decentralization is on account of the widespread political liberation and reforms that occurred around the continent in the 1990s. Administrative decentralization, on the other hand, can be attributed to the fact that it remained the preferred pathway to decentralization, owing to the simplicity of implementation and it also favored the motives of some of the politicians in power. Fiscal decentralization lags behind as most central governments are reluctant to let go of the management of the country’s budget and give local administrations a small proportion of the national expenditure to manage. Since political decentralization is the primary focus of this paper, two major aspects are going to be considered: accountability and authority. This is because the two are indicators of political decentralization, and an